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Capital Allowances Act 2001
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- 2001 c. 2
- PART 2A
- CHAPTER 2A
- Section 270BNB
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[F1[F2270BNBApportionmentU.K.
This section has no associated Explanatory Notes
(1)Subsection (2) applies if, on the later of—
(a)the day on which the building or structure is first brought into non-residential use, and
(b)the day on which the qualifying expenditure is incurred,
a building or structure is situated only partly in an area that is a [F3special tax site].
(2)Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part situated in the [F3special tax site] is to be treated as [F4special tax site qualifying expenditure].
(3)Subsection (4) applies if a building or structure is first brought into qualifying use by the person entitled to the allowance under this Part partly on or before [F5the applicable sunset date in relation to the special tax site concerned] and partly after that date.
(4)Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part first brought into qualifying use by that person on or before that date is to be treated as [F4special tax site qualifying expenditure].]]
Textual Amendments
F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2
F2Pt. 2A Ch. 2A inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 10
F3Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 14(b)
F4Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(b)
F5Words in s. 270BNB(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(3)(b)(4)
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